RAMANUJAM, J.

The petitioner in both these cases, admittedly a dealer in salt, did not submit returns for the years 1962-63 and 1963-64 under section 12(1) of the Madras General Sales Tax Act, 1959, presumably on the basis that the transaction in salt did not attract the levy of sales tax. However, there was a surprise inspection of the petitioner's place of business on 26th July, 1964, by the sales tax authorities and certain slips and pocket-note books had been recovered, in the presence of the petitioner's agent one Kalyanasundaram and also another clerk by name Velayudham. A surprise inspection of the residence of Kalyanasundaram was also made on the same date and some slips and pocket-note books were also recovered. Statements were taken from the said Kalyanasundaram as well as Velayudham at the time of the seizure of the slips and pocket-note books. In the statement given by Kalyanasundaram, he has admitted that the slips and anamath note books related to the transactions of the petitioner in goods other than salt. A similar statement was also made by the clerk Velayudham. Based on these slips and anamath note books recovered from the place of business of the petit